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Fillmore Unified School District

Annual Budget

2011 – 2012

June 28, 2011

Fillmore Unified

School District

Board of Education

2011 - 2012

Virginia de la Piedra, President

John Garnica, Vice President

Dave Wilde, Clerk

Tony Prado, Member

Lucy Rangel, Member

Jeffrey Sweeney

Superintendent

Michael Bush, Ed. D.

Assistant Superintendent

Janet Penanhoat

Director

Budget & Accounting

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Superintendent’s Message…………………………………………………………...... 1

Overview

Mission/Vision Statement…………………………………………………………………. 2

Goals for 2011-12…………………………………………………………………………... 3

Significant Budget Characteristics……………………………………………………………… 4

Assumptions for 2011-12 Budget Development 5

Budget Reductions and Adjustments for 2011-12 6

General Fund Revenues, 2011-12 7

General Fund Expenditures, 2011-12 8

Restricted and Unrestricted Revenues and Expenses, 2011-12 9

General Fund Revenues and Expenses, 2002-03 to 2011-12 10

District Reserves and Net Ending Balances, 2002-03 to 2011-12 11

Net Changes in Unrestricted Ending Balance, 2002-03 to 2011-12 12

Attendance History and Projections for 2011-12 13

Dollar Change per ADA, Unrestricted Expenditures, 2010-11 to 2011-12 14

District’s Revenues and Expenses vs. Other Districts, 2009-10 15

Special Education Program Costs, 2011-12 16

Health and Welfare Benefit Expense, 2007-08 to 2011-12 17

Lottery Income and It’s History 18

Adopted Budget: General Fund Revenues and Expenses…………………………... 19

Budget By Object 20

Site Budgets…………………………………………………………………………….. 21

Piru Elementary 22

San Cayetano Elementary 24

Sespe Elementary 26

Mountain Vista Elementary 28

Fillmore Middle School 30

Sierra High School 32

Fillmore High School 34

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Program Budgets………...…………………………………………………………...... 36

Title I, Part A – Basic Grants Low Income and Neglected 37

Migrant Education 38

Migrant Education – Summer School 39

Migrant Education – Even Start 40

Title II, Part A – Teacher Quality 41

Title III – Limited English Proficient Student Program 42

After School Program – ASPIRE 43

Economic Impact Aid - SCE 44

Economic Impact Aid - LEP 45

Home to School Transportation 46

Restricted Maintenance Program 47

Appendices 48

School District Budgets are Not Static Documents

Budget Timelines and Decision-making Points

School Finance 101: COLA, the Revenue Limit, and Revenue Sources

Glossary of Education Terms

Understanding School District Budgets and School Finance: Other Resources

Reflects information as of June 15, 2011

Superintendent’s Message

As California continues to be challenged by the deepest recession since the Great Depression of the 1930s, the State Budget continues to suffer

and it is still unclear what the impact on education will be. The Governor has proposed flat funding for education, however he will need taxes

extended in order to meet that proposal. Fillmore Unified School District’s finances are extrinsically linked to the California State budget and

economy. Like the State, our fortunes rise and fall with tax receipts. Although signs of economic recovery are emerging, it will be several months

before an economic recovery will benefit the students of Fillmore Unified. Last year we were able to take advantage of onetime Federal Stimulus

funds to stay further budget reductions. Unfortunately, those one time funds are quickly running out, and without additional revenues to backfill

we must once again reduce our operating costs. Absent of a State budget, the District had no choice but to plan for the worst and make further

reductions. Hopefully the Governor finds a way to honor his proposal and not cut education funding.

Despite the dire financial news from the State, the Fillmore Unified School District developed a budget that supported the Board of Education’s

goals. However, budget cuts are beginning to impact core classroom instruction. Unfortunately, our students will again receive five fewer days of

instruction with larger class size across all grade levels. This budget is bare-bones and it is immensely vulnerable to change, and as such could take

a dramatic turn for the worse.

The budget is a working document. It serves as a guideline for how an organization utilizes its resources. Management utilizes the document as a

form of checks and balances. It is a document that is constantly reviewed by staff for monitoring our resources and organizational focus. It will

evolve with our District’s program and implementation efforts. We also know that changes occur from time to time. The Board will be updated

three times during the upcoming year – 45 days after the State revises their adopted budget as well as with the first and second interim reports.

Respectively,

Jeffrey Sweeney

Superintendent


FILLMORE UNIFIED SCHOOL DISTRICT

MISSION

To ensure that each student will develop the skills and attitudes essential for success

in school and in a diverse society, we are committed to:

All students learning

A competent and caring staff participating in decision making

Parents as partners

Effective management of resources

A safe, healthy and inviting environment

Excellence in all we do

2009/2010 School Year

Enrollment: 346

VISION

Rooted in tradition and committed to excellence, Fillmore Unified School District

works collaboratively to empower students to succeed in an ever-changing world.

TABLE OF CONTENTS


Fillmore Unified School District Goals 2011-2012

To improve the achievement of all students is the goal of all staff, parents, community members, and board

members within the Fillmore Unified School District.

Special focus to increase academic achievement of English Learners.

In order to do this we will:

Provide the highest quality staff for the students in the school district.

Special emphasis will be placed on the salary parity, positive, collaborative workplace environments,

retaining quality staff, hiring highly qualified teachers, and helping all staff improve and grow

professionally through performance evaluation.

Review and improve district and school discipline plans and procedures and increase the attendance of all

students.

Increase parent outreach, parent involvement, and parent education opportunities.

Improve communication within the school district and with parents and community partners.

Maintain clean, orderly, and safe facilities for students and staff.

Evaluate all facets of the instructional program, including the use of technology as an instructional tool, to

ensure all curriculum is research-based and effectively implemented.


Significant Budget Characteristics


During the months of May and June each year, the District finalizes its budget for the coming year. In order to project the budget, a series of

assumptions about the conditions of the District must be determined. These assumptions are then inserted into state and District formulas in order to

determine the final budget for the next year. The accuracy of the District's budget projection for the next year is only as good as the assumptions that are used in developing the budget. If the

assumptions are wrong, so too will be the budget. As a consequence, the assumptions—at least the primary ones—have to be carefully considered

in evaluating the accuracy of next year's income and expense. Often, the assumptions for budget development are revised several times during a

fiscal year.

The District's budget

projection is only as

good as the assumptions

that are used in

Financial Assumptions for 2011-12 Budget Development

ADA percentage change over prior year, and estimated P-2 ADA for 2011-12

Revenue Limit COLA adjustment by percentage and dollars

COLA adjustment for state categorical programs

Certificated payroll increases due to the step and column movement

Assumptions for the 2011-12 Budget Development

developing the District's

District's estimated Unrestricted Beginning Balance

Since it is impossible to accurately predict all of the assumptions that are needed in budget development, Fillmore Unified School District updates

its budget—and the assumptions—three times after the original budget is adopted. The assumptions are updated with a revision that occurs within

45 days after the adoption of the State Budget and with two interim reports that are delivered to the Board of Education in January and March of

each fiscal year.

% Total

revenues and expenses

Health and Welfare cost increase

Others:

Salary increases for employees are subject to negotiation and thus are not included in the proposed district budget. A one percent general salary increase for all employees, including statutorily required benefits, costs

$206,721.

0.00 0

3.20 $739,230

3.20

$2,934,297

1.50 $210,000

5.00 $173,000

Reduction in state revenue limit deficit 19.75


California schools are highly dependent on funding from the state of California, and, as the state encounters increasing difficulty in balancing its

own Budget, so does public education. The squeeze in revenues and the escalating costs in some District programs and employee costs have forced

budget reductions and adjustments as part of the Districts's obligation to adopt a balanced budget. The budget reductions followed an in-depth analysis of District expenditures and none of the major changes has been considered lightly. Some of

the reductions will be permanent and others will be restored as quickly as possible, consistent with prudent District budgeting.

Today's budget reductions will

compromise tomorrow's

District services and

Budget Reductions and Adjustments for 2011-12

Budget Reductions and Adjustments for 2011-12

support efforts

Although the Governor's May revision has proposed flat funding, the District is holding on to planned budget reductions untill the State adopts their

budget, Hopefully at that time we will be able to restore some of our reductions.

Amount

Items Description:

Replace high school vice principal with part time dean

Eliminate one health clerk

Reduce two teachers

Five additional furlough days

Elliminate the Mechanic position

Adjust facility budgets

Adjust site budgets

$44,000

31,000

155,000

550,000

77,145

64,548

31,000


Most of the District's General Fund revenue is generated from the

District's Revenue Limit, which yields funds based on a state-determined

dollar amount multiplied by the average number of students who are in

attendance throughout the school year. Public education—unlike any

other public agency—receives most of its revenue based on the

population it serves. The Governor's May Revision reflects an unfunded 2.24% statutory cost-

of-living-adjsutment (COLA) for 2011-12, but provides no funding for

the COLA in either 2009-10 (4.25%%) or in 2010-11 (-.39%). In addition

the May Revision results in deficits of 19.754% and 20.041% for districts

and county offices of education (COEs), respectively, for 2011-12.

Revenue Limit

Federal

Other State

Other Local

67% of the District's revenues

is generated from the

District's Revenue Limit

General Fund Sources (In Million)

Revenue Limit Federal Other State Other Local

$19.1 2.2 4.6 2.7

$31.9 Total General Fund

General Fund Revenues, 2011-12

The second biggest source of revenue is state categorical income, which

must be spent for selected state-determined programs. The largest

categorical program is Special Education services. The May Revision

does not fund the COLA of 2.24% for the budget year. Federal income is a small portion of the entire District income picture, but

its importance grows as new federal commitments are added. Again, most

of the federal income is restricted because it must be expended for

purposes that are determined by the grantor—not the local Board of

Education.

Beginning Balance 3.2 28.7 Total Revenues


Most of the expenditures of the District are committed to salaries and benefits for

employees of the District. It takes people to teach students, and in Fillmore Unified

School District, 86% of the District's budgeted expenditures are for the services of

District employees. Employee salaries are divided into three separate line items—certificated,

management, and classified employees. Certificated employees include teachers,

counselors, nurses, librarians, psychologists, and others who provide services that

require credentials from the state of California. Management employees include

principals, vice principals, instructional leaders, classified management personnel,

and district superintendents.

It takes people to teach

students and 86% of the

District's total expenditures

is committed to the

General Fund Expenditures (In Millions)

Certificated Non-Management Salaries Classified Non-Management Salaries Management and Supervisor Salaries Employee Benefits

$12.1 4.1 1.8 7.5

29.6 Total Expenditures

General Fund Expenditures, 2011-12

Capital/Other

Certificated Non-Management

Classified Non-Management Management

Benefits

Books & Supplies

Operating

employees of the District

Books and Supplies Operating Capital/Other

1.1 2.6 0.4

Classified employees include all of the support personnel in the District, including

secretaries, accountants, bus drivers, mechanics, painters, and custodial personnel. The health and welfare benefits of the District represent an additional 30% of payroll

for expenses in areas such as medical, dental and life insurance plans, retirement, and

workers' compensation expenses.

2.3

$31.9

Ending Balance

Total General Fund


A significant portion of California school district income is restricted income

and, as such, can only be expended for selected purposes as determined by the

granting agency—usually higher levels of government. The balance of the

district income is called unrestricted since it can be expended as determined by

the local agency for general educational priorities. On average, in 2011-12,

California school districts will receive about two-thirds of their income as

unrestricted. The biggest restricted programs in California are Special Education, K-3 Class-

Size Reduction, and Home-to-School Transportation. Local agencies are

obligated, for each of these programs, to expend the income for selected program

purposes, and, in some cases, for very micro-managed expenditures as

determined by California or federal law. The May Revision applies no reduction

in funding for Home-to-School Transportation and does not fund the COLA of

2.24%.

79% of the District's

income can be

expended as determined

by the local agency

Restricted and Unrestricted District Revenues and Expenses, 2011-12

For Special Education, Fillmore Unified School District expends $4,483,972 to

meet program obligations and state and federal law. State and federal Special

Education income is significantly less than the obligations of the program.

Therefore, the District must use unrestricted or general-purpose income to

address the full obligations of Special Education. The difference between the

restricted income and the expenditures in Special Education is described as

"encroachment," indicating that the expenditures "encroach" on general purpose

revenues. Home-to-School Transportation is another program encroaching on the District's

general purpose revenues in the amount of $114,100, or about 30.04% of the

entire District transportation expense.

Unrestricted

Other Restricted

Transportation

Special

Education

Unrestricted

Other Restricted

Transportation

Special

Education


California public education has been on a rollercoaster funding cycle for the

last 15 years. In the early 1990s, California's recession led to almost no

increase in per-ADA funding for four years. In the mid-1990s, a major

increase in state revenues led to an unprecedented new program to reduce

class size in grades K-3. In 2000-01, the State Budget provided per-ADA

increases close to 11%, but then, for the next three years, education funding

rollbacks re-emerged. The volatility of funding has plagued school district

planning for almost a generation.

The May Revision Education Budget

for 2010-11 to be spared

General Fund Revenues and Expenses, 2002-03 to 2011-12

Approximately 90% of the District's revenue is determined by the state of

California and, in turn, state revenues are determined by the growth in the

economy. The May Revision for 2011-12 acknowledges the continuing State

Budget crisis. As a result, the proposal makes the following budget changes to

close the budget gap: extension of temporary taxes and cuts to a majority of

state departments.

One of the major difficulties facing the budget development process is the

huge swing in state funding from one year to the next. Education agencies are

not able to project subsequent year revenues and thus it is difficult to plan on a

long-term basis. Each budget must be managed almost as a single-year

document, with considerable restraint in adopting programs or program

increases that are ongoing. The graphic display of District revenues and expenses shows how the

District's revenues have varied widely between fiscal years as the state has

been riding its own economic roller-coaster.


Revenues that have not been expended during a budget year are carried over

into the subsequent year and identified as the District's "Net Ending Balance."

In most cases, this is the only reserve account that a school district has for

general operating purposes. The Net Ending Balance of one year becomes the

Net Beginning Balance of the subsequent year.

A school district's Net

Ending Balance is its reserve account to fund

unforeseen events or pay

Net Ending Balance Components (In Thousand)

Revolving Cash Stores

Restricted Program Balances Reserve for Economic

$2 0

275 935

0

Unallocated Balance

District Reserves and Net Ending Balances, 2002-03 to 2011-12

for multiyear needs

Uncertainties Reserves Restricted by the Governing Board

0

1,997

$2

Included within the projected Net Ending Balance is a "Reserve for Economic

Uncertainties," which is a minimum balance that the state of California requires

to be retained to cover unforeseen shortfalls in revenues or higher-than-expected

expenditures. The state's minimum "Reserve for Economic Uncertainties" for

Fillmore Unified School District is 3% of the total General Fund expenditures.

The Governor's May Revision continues the authorization of LEAs to reduce

their

2010-11 2011-12 (proj)

106 889

1,281

0

Also included in the Net Ending Balance are restricted carryover balances that

originated from sources that can only be used for selected purposes. These

revenues can only be expended for the purposes determined by the grantor, and

the balances in these accounts carry the same restrictions as the originating

income. Thus, a Net Ending Balance is composed of two types of accounts—

those that are "restricted" that can be used for selected purposes only and those

that are "unrestricted" that can be expended by local agency determination.

2009-10

Prepaid Expense

$2 26

428 910

329

1,351

0 0 0


Examining a school district's unrestricted Net Ending Balance over a series of years

can provide a good overview of it's fiscal health and stability. While examining the

current year's unrestricted balance is an essential part of good fiscal management,

examining the balance over a course of years can provide an additional image of a

district's fiscal strengths or weaknesses. The "unrestricted" Net Ending Balance—the year end balance that reflects the income

that can be expended as the local agency determines—is the single most-watched

characteristic of a district's fiscal health. Districts are required to have minimum

balances available to meet potential emergency needs. Assuring that adequate

balances are available at the end of the year is an important part of district fiscal

management.

Net change in the

unrestricted balance over the

course of years can provide

an image of District fiscal

Net Change in the Unrestricted Ending Balance, 2002-03 to 2011-12

strengths and/or weakness

The chart reflects Fillmore Unified School District's net change in the Unrestricted

Ending Balance. A positive number, one with the bar above the centerline in the

graph, reflects that the District had more unrestricted income than expense in that

particular fiscal year. A deficit amount, reflected with the bar below the centerline,

indicates the District had more unrestricted expenditures than income in that

particular fiscal year.

A net change in the Ending Fund Balance, either positive or negative, is of concern if

it continues over a number of years. A consistent increase in the Ending Fund Balance

is appropriate if the District is saving for future fiscal needs. A consistent, consciously

applied deficit in a budget may be appropriate to reduce district reserves. But, on the

other hand, multiyear positive or negative numbers need to be especially examined to

ensure that the District is on a prudent fiscal path and that the District is consciously

addressing fiscal issues.


The most significant characteristic for determining District income is the

calculation of the average number of students who are in school and in attendance

on a daily basis. This average daily attendance, or ADA, is multiplied by the

District's revenue limit per ADA to determine the total Revenue Limit income for

the District. Fillmore Unified School District has projected that the ADA for 2011-

12 will be 3,606, which is multiplied by the District's Revenue Limit of $6,500.71

to generate the District's total Revenue Limit income in the new fiscal year.

District revenues are

generated based on

actual attendance and not

just the enrollment of students

Attendance History and Projections for 2011-12

Since ADA is such an important part of the District's income base, the projection of

ADA for this next fiscal year is an important part of projecting the District's

income. Even small fluctuations in the District's ADA can mean a gain or loss of

tens of thousands of dollars in income. District attendance records are monitored

monthly and ADA is updated throughout the year to ensure that the projected

revenue limit income matches the District's budgeted or revised projections.

Public schools are the only agencies that receive income based on the population

they serve. Cities or counties, as an example, do not have either increases or

decreases in their revenue based on the number of citizens in their community.

Public schools, however, receive most of their income based on attendance, and if,

a student misses even one day in Fillmore Unified School District, the District loses

approximately $48. The state does not pay the District for enrollment—just

attendance—so all of the costs of setting up the instructional program will be a loss

unless the student attends every day.


The 2011-12 May Revision does not fund the 2.24% COLA and increases

the deficit to 19.754%. This represents flat funding for a unified school

districtfrom 2010-11 to 2011-12. Categorical programs are proposed to receive no reduction of funding.

Therefore, the District may still need to cover any increase in costs over

the prior year by drawing down its reserves, achieving greater

efficiencies, or creating savings by reducing or eliminating selected

programs. The District, by necessity, has had to evaluate expenditure changes per

ADA and then compare those costs to the change in income per ADA.

This analysis has been especially important in the District's review of

unrestricted expenditures—those expenses that are determined by the

Governing Board and not categorically regulated by higher levels of

government.

Comparing expenses per

ADA by budget area shows

the District's priorities

Dollar Change per ADA, Unrestricted Expenditures, 2010-11 to 2011-12

The graphical display is calculated by dividing the District's unrestricted

expenditures for each of the primary object codes by ADA for each of the

applicable years. The dollar difference in expense per ADA can then be

compared to the District's unrestricted revenue per ADA. This graphical

representation can be valuable in understanding District priorities and

how the District is allocating its income in the budget year.

Certificated Non-Mgt. Salaries

Classified Non-Mgt. Salaries

Mgt. and Supvr. Salaries

Employee Benefits

Books and Supplies

Operating

Capital/Other

Ending Balance

Dollar Expense per ADA

2010-11 2011-12

$2,693

678

431

1,360

155

505

-123

814

$2,639

615

357

1,544

88

535

-79

602

Dollar Change

$-54

-63

-74

184

-67

30

44

-212

Total Expense

Total General Fund

5,699 5,699 0

$6,513 $6,301 $-212


Californians value the ability to determine education

delivery at the local level and, as a consequence, our state

has approximately 1,000 individual school districts. Per-

ADA revenues by local agency vary widely due to the

differences in federal or state funding formulas and local

community commitments. Additionally, the expenses of

local agencies can also vary widely due to local needs,

bargained contracts, and local customs. Despite the wide

difference in local agency finances, however, comparative

review can be helpful in analyzing the decisions of local

education

Comparative review can be

helpful in analyzing

the district budget

District's Revenues and Expenses vs. Other Districts, 2009-10

Local agency actual income and expense statistics are

available for all school agencies for the 2009-10 fiscal year.

The tables to the right compare Fillmore Unified School

District on a per-ADA average income and expense basis to

2009-10 Unified Districts with ADA From 1,500 to 4,999.

The statewide average information in fiscal year 2009-10 is

the most recent available from the California Department of

Education.

Certificated Non-Mgt. Salaries

Classified Non-Mgt. Salaries

Management and Supvr. Salaries

Employee Benefits

Books and Supplies

Operating

Capital/Other

2009-10 Expenditure Comparison (Dollar per ADA and as %)

District From 1,500 to 4,999

$3,579

1,249

513

1,800

302

841

132

1,270

544

1,770

416

980

253

2009-10 Unified Districts with ADA

2009-10 Revenue Comparison (Dollar per ADA and as %)

2009-10 Unified Districts with ADA From 1,500 to 4,999 District

Revenue Limit Source

Federal Revenue

Other State Revenue

Local and Other Revenue

1,339

843

$5,646

1,004

1,498

827

$3,773

$4,987

1,032

Total

Total Expense

% of District Expense

% of District

Revenue

Comparative Districts %

Comparative Districts %

100

100

43

15

6

21

4

10

2

42

14

6

20

5

11

3

8,416 9,006

61

13

16

10

63

11

17

9

$8,201 $8,975 100

100

Ending Balance

Total General Fund

844 10 1,982 22

$9,260 110 $10,988 122


School districts throughout the state face a continuing challenge in funding the costs for

serving Special Education students. Fillmore Unified School District is proud of the

Special Education support provided to our students, but the District is also faced with

mounting increases in the difference between the federal and state governments'

funding and the mandated costs for these vital student services. The May Revision reflects no cut and does not fund the 2.24% COLA for Special

Education. As part of the American Recovery and Reinvestment Act (ARRA), the

Federal Government granted California approximately $1.3 billion in IDEA funds. This

is in addition to the current Special Education entitlement the District already receives.

Special education costs

are greater than the

dedicated income

Special Education Program Costs, 2011-12

Special Ed. Encroachment - 7%

Funded Special Ed. - 8% Total District Expense

Unfortunately, the federal government has not provided the funding that was

envisioned when the laws mandating programs for Special Education students were

adopted. The nation's capital community committed to providing funding for 40% of

the costs of Special Education, but has never been able to match much more than about

a 17% funding level. The ARRA funds from the federal government are a one-time

funding source.

This shortfall in dedicated funding has led to very significant encroachment into the

District's Unrestricted General Fund. Encroachment—the difference between Special

Education income and expense—has forced the District into making cuts in other

District programs in order to make up for the funding shortfall by federal and state

governments. During 2011-12, it is estimated that Fillmore Unified School District will

contribute $1,995,632 from the District's Unrestricted General Fund to cover the

encroachment costs for Special Education.

Special Education Costs, 2011-12

Special Education Expense

Less: Funded Special Education

Special Education Encroachment

$4,483,972

$2,488,340

$1,995,632


As part of an employee's compensation, the District contributes to the

premium costs for health, dental, and vision benefits for its employees.

Employees must generally be in full-time employment in order to receive the

maximum District contribution, although part-time employees can participate

in the plan with partial District support. The District's contribution toward this benefit has risen dramatically in this

past year and is projected to increase again in the budget year. Public

education is not immune to the high-cost escalation of health benefits.

Continuing to fund these benefits has become increasingly challenging. The

cost increase per ADA for health benefits is projected to absorb a high

percentage of the District's new revenues.

The cost escalation of employee

health benefits has become

a major challenge

Health and Welfare Benefit Expense, 2007-08 to 2011-12

The benefit plans and the dollar amounts that are contributed by the District

per employee are determined by the collective bargaining agreement reached

with the District's bargaining units. The District considers the health benefit

plan to be part of an employee's total compensation, and, as the costs of

district-funded benefits increase the ability of the District to provide salary

increases is squeezed. The District has budgeted $4,251,474 for employee health and welfare

benefits during the coming year, which is a 18.14% increase in cost per ADA.


The California State Lottery is projected to yield $400,266, or

approximately 1%, of the District's income in 2011-12. While the

income is welcome, it will yield only a small portion of the total

income needed to support the District's educational program. The

income in the budget year, as an example, would be sufficient to

buy three textbooks per student, to buy four computers per

classroom, or pay for the energy costs for one year. Lottery income is not a stable source of income for the istrict, but

instead has ranged from a low of $93 per ADA in 1992-93 to a high

of $156 per ADA in 2005-06. Since the income is not consistent,

the expenditures have also varied widely.

Lottery income is important, but it is only 1% of

the District's total income

Lottery Income and its History

In our district, Lottery funds are used to help support school nurses,

academic counsolors, and lower class size in grades kindergarten

through third grade. The District is proud of its management of the

Lottery expenditures for student programs.

Since 1997-98, school districts have been required to use 50% of

the growth in Lottery allocations for the purchase of instructional

materials. In 2011-12, it is projected that California school districts

will receive $111.00 per ADA in unrestricted funds and $17.50 per

ADA restricted for the instructional materials purchase.

Current and budgeted years are estimated and projected


Adopted Budget


I II III IV V VI VII

2010-11

Est. Year End

Unrestricted

2010-11

Est. Year End

Restricted

2010-11

Est.Year End

Unrestricted/

Restricted

2011-12

Preliminary

Unrestricted

2011-12

Preliminary

Restricted

2011-12

Preliminary

Unrestricted/

Restricted

Difference 1st

Interim/2nd Interim

Budget (Variance

btwn I & VI)REVENUES

Revenue Limit Sources 19,099,758 - 19,099,758 19,124,622 - 19,124,622 24,864 Federal Sources 101,244 3,940,738 4,041,982 57,601 2,133,190 2,190,791 (1,851,191) Other State Sources 2,898,829 1,806,484 4,705,313 2,886,395 1,746,755 4,633,150 (72,163) Local Sources 638,355 2,536,086 3,174,441 546,219 2,190,257 2,736,476 (437,965)

Total Revenues 22,738,186 8,283,308 31,021,494 22,614,837 6,070,202 28,685,039 (2,336,455)

EXPENDITURESCertificated Salaries 11,022,800 2,697,865 13,720,665 10,587,421 2,879,285 13,466,706 (253,959) Classified Salaries 2,687,746 2,256,906 4,944,652 2,434,779 2,124,462 4,559,241 (385,411) Employee Benefits 4,902,483 1,984,788 6,887,271 5,567,499 1,981,547 7,549,046 661,775 Books & Supplies 560,335 1,785,044 2,345,379 315,567 748,115 1,063,682 (1,281,697) Services & Other Operating 1,820,668 1,181,236 3,001,904 1,930,727 681,825 2,612,552 (389,352) Capital Outlay 2,100 57,805 59,905 - 4,029 4,029 (55,876)Other Outgoing 49,460 181,699 231,159 58,039 317,344 375,383 144,224 Interfund Support Costs (556,787) 484,467 (72,320) (406,410) 330,141 (76,269) (3,949)

Subtotal Expenditures 20,488,805 10,629,810 31,118,615 20,487,622 9,066,748 29,554,370 (1,564,245)

OTHER FINANCIING SOURCES/USESInterfund Transfers (62,500) - (62,500) (62,500) - (62,500) - Program Contributions (2,127,534) 2,127,534 - (2,827,479) 2,827,479 - -

Subtotal Other Financing (2,190,034) 2,127,534 (62,500) (2,889,979) 2,827,479 (62,500) -

TOTAL EXPENDITURES 22,678,839 8,502,276 31,181,115 23,377,601 6,239,269 29,616,870 (1,564,245)

NET INCREASE (DECREASE ) IN 59,347 (218,968) (159,621) (762,764) (169,067) (931,831) (772,210) FUND BALANCE

Audit Adjustment 256,145 66,415 322,560 BEGINNING BALANCE JULY 1 2,618,805 427,504 3,046,309 2,934,297 274,951 3,209,248 162,939ENDING BALANCE JUNE 30 2,934,297 274,951 3,209,248 2,171,533 105,884 2,277,417 # 162,939

GENERAL FUND REVENUE AND EXPENDITURES

2011-12 ADOPTED BUDGET BY OBJECT

FILLMORE UNIFIED SCHOOL DISTRICT


Site Budgets


2010-2011 School Year

Enrollment: 310

PIRU ELEMENTARY

3811 Center Street, Piru, California 93040

805.524.8251 Fax: 805.521.1044

Patricia Godfrey, Principal

“Providing Quality Education Since 1887.”


Piru Elementary GENERAL FUND 2011-12 ADOPTED BUDGET

UNRESTRICTED GENERAL FUND

INSTRUCTIONAL & ADMINISTRATIVE SUPPORT 2010-11 2011-12

EXPENDITURES BY OBJECT ESTIMATED PROPOSED

Certificated Salaries 860,884 896,448

Classified Salaries 83,272 86,192

Employee Benefits 301,220 324,888

Books and Supplies 13,587 18,150

Other Services 63,796 74,903

Capital Outlay 0 0

TOTAL EXPENDITURES 1,322,759 1,400,581

RESTRICTED GENERAL FUND

INSTRUCTIONAL SUPPORT 2010-11 2011-12

EXPENDITURES BY PROGRAM ESTIMATED PROPOSED

Title 1 Basic Aid 53,221 45,873

Economic Impact Aid - LEP (EIA-LEP) 32,835 25,938

Economic Impact Aid - SCE (EIA-SCE) 55,333 38,669

TOTAL EXPENDITURES 141,389 110,480

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Title 1

EIA-LEP

EIA-SCE



Enrollment: 523

SAN CAYETANO ELEMENTARY

514 Mountain View Street, Fillmore, California 93015

805.524.6040 Fax: 805.524.6185

Jan Marholin, Principal


San Cayetano Elementary GENERAL FUND 2011-12 ADOPTED BUDGET




Certificated Salaries 1,319,729 1,360,868





Capital Outlay 0 0


RESTRICTED GENERAL FUND INSTRUCTIONAL SUPPORT

2010-11 2011-12





Newhall Grant 1,035 0



Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Title 1

EIA-LEP

EIA-SCE



Enrollment: 503

SESPE ELEMENTARY

425 Orchard Street, Fillmore, California 93015

805.524.6161 Fax: 805.524.6178

Rose Hibler, Principal


Sespe Elementary GENERAL FUND

2011-12 ADOPTED BUDGET









Capital Outlay 0 0



2010-11 2011-12







Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Title 1

EIA-LEP

EIA-SCE



Enrollment: 585

MOUNTAIN VISTA ELEMENTARY

918 Fifth Street, Fillmore, California 93015

805.524.6781 Fax: 805.524.6785

Christine Schieferle, Principal


Mountain Vista Elementary GENERAL FUND



INSTRUCTIONAL & ADMINISTRATIVE SUPPORT

2010-11 2011-12







Capital Outlay 0 0










Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Title 1

EIA-LEP

EIA-SCE



Enrollment: 812

FILLMORE MIDDLE SCHOOL

543 A Street, Fillmore, California 93015

805.524.6070 Fax: 805.524.6063

John Schweller, Principal


Fillmore Middle School GENERAL FUND



INSTRUCTIONAL & ADMINISTRATIVE SUPPORT

2010-11 2011-12







Capital Outlay 0 0



2010-11 2011-12







Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Title 1

EIA-LEP

EIA-SCE



Enrollment: 107

SIERRA HIGH SCHOOL

615 Shiells Drive, Fillmore, California 93015

805.524.6077 Fax: 805.524.6080

Cynthia Frutos, Principal


Sierra High School GENERAL FUND










Capital Outlay 0 0



2010-11 2011-12







Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Title 1

EIA-LEP

EIA-SCE



Enrollment: 1020

FILLMORE HIGH SCHOOL

555 Central Avenue, Fillmore California, 93015

805.524.6100 Fax: 805.524.6121

John Wilber, Principal


Fillmore High School GENERAL FUND


UNRESTRICTED GENERAL FUND INSTRUCTIONAL & ADMINISTRATIVE SUPPORT

2010-11 2011-12




Employee Benefits 1,001,574 1,003,365



Capital Outlay 0 0






Title II Vocational Education 24,143 24,142



Agricultural Vocational Education 9,953 12,048



Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Title 1

Title IIVoc Ed

EIA-LEP

EIA-SCE

Ag. Voc Ed


Program Budgets


TITLE I, PART A - BASIC GRANTS LOW INCOME & NEGLECTED Resource Code 3010 Program Description: Title I is a federally funded program authorized under the Improving America’s School Act (IASA) that provides supplemental educational services and activities for low achieving pupils in Title I eligible schools in grades K-8. The program provides classroom and extended day activities. In-service training for teachers, aides and parents is provided. All services and activities are designed to assist low achieving students in target schools to achieve success in the regular program. Provisions for non-public school pupils are required where pupils live in target areas. As port of the elementary schools site’s Title I allocation, each school received the services of a Reading Teacher to support low achieving students in the area of Reading and Language. The 2007-08 budget reflects an anticipated 5% reduction in funding. Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036



EXPENDITURES BY

OBJECT ESTIMATED PROPOSED






Capital Outlay 0 0

Indirect Costs 46,189 30,348


FILLMORE UNIFIED SCHOOL DISTRICT GENERAL FUND



Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Indirect Costs


MIGRANT EDUCATION Resource Code 3060 Program Description: This federally funded program provides support to the District for qualifying migrant children. Student eligibility is determined by need, mobility of family, and parent related qualifying work. Multiple measures are used to determine students who are at risk in areas of Reading, Language Arts, and Math. Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036









Capital Outlay 0 0






Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Indirect Costs


MIGRANT EDUCATION - SUMMER SCHOOL Resource Code 3061 Program Description: To provide Migrant students with exposure to new experiences and new ideas while reinforcing skills in the regular classroom. Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036



EXPENDITURES BY






Other Services 350 1,500

Capital Outlay 0 0






Classified Salaries

Employee Benefits

Books and Supplies

Other Services

Indirect Costs


MIGRANT EDUCATION - EVEN START Resource Code 3110 Program Description: Materials are provided to help teachers and program assistants teach Migrant parents English, and Migrant pre-school age children early childhood experiences appropriate to their development. Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036

RESTRICTED GENERAL FUND INSTRUCTIONAL SUPPORT 2010-11 2011-12

EXPENDITURES BY


Certificated Salaries 250 0


Employee Benefits 2,342 929


Other Services 5,607 0

Capital Outlay 0 0





Classified Salaries

Employee Benefits

Books and Supplies

Indirect Costs


TITLE II, PART A - TEACHER QUALITY Resource Code 4035 Program Description: This is a feral program that increases student academic achievement through strategies such as improving teacher and principal quality and increasing the number of highly qualified teachers in the classroom and highly qualified principals and assistant principals in schools. Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036

RESTRICTED GENERAL FUND INSTRUCTIONAL SUPPORT 2010-11 2011-12

EXPENDITURES BY



Classified Salaries 0 0

Employee Benefits 463 19,287

Books and Supplies 140,543 (6,875)

Other Services 196,982 240

Capital Outlay 0 0






Employee Benefits

Other Services


TITLE III - LIMITED ENGLISH PROFICIENT STUDENT PROGRAM Resource Code 4203 Program Description: Funds to eligible districts to provide supplementary programs and services to Limited English Proficient (LEP) students to assist them in achieving grade level and graduation standards. The 2005-06 budget includes carryover of $121,000 from the 2004-05 fiscal year. Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036



EXPENDITURES BY







Capital Outlay 0 0






Classified Salaries

Employee Benefits

Books and SuppliesOther

Services

Indirect Costs


AFTER SCHOOL PROGRAM Resource Code 6010 Program Description: The Fillmore Unified School District, in partnership with several community based organizations, offers an after school program at five school sites. The program offers literacy, homework support, recreations, and enrichment activities to students from 3:00 pm to 6:00 pm, five days per weeks. Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036







Books and Supplies 24,542 (1,811)


Capital Outlay 0 0






Classified Salaries

Employee Benefits

Other ServicesIndirect

Costs


ECONOMIC IMPACT AID - SCE Resource Code 7090 Program Description:

Economic Impact Aid (EIA) is a state categorical program that provides supplemental funds, kindergarten through grade twelve, to support supplemental programs compensatory education services for educationally disadvantaged students, as determined by the LEA applicant. EIA funding is open to all public school districts that request participation using Part I of the annual Consolidated Application.

Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036



EXPENDITURES BY







Capital Outlay 0 0





ClassifiedSalaries

CertificatedSalaries

Employee Benefits

Books and SuppliesOther

Services

Indirect Costs


ECONOMIC IMPACT AID - LEP Resource Code 7091 Program Description:

Economic Impact Aid (EIA) is a state categorical program that provides supplemental funds, kindergarten through grade twelve, to support supplemental programs and services for English learners (ELs). EIA funding is open to all public school districts that request participation using Part I of the annual Consolidated Application.

Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036



EXPENDITURES BY







Capital Outlay 0 0

Indirect Costs 7,741 0





Classified Salaries

Employee Benefits

Books and Supplies

Other Services


HOME TO SCHOOL TRANSPORTATION Resource Code 7230 Program Description: A program funding pupil transportation services. Program Responsibility: Assistant Superintendent, Business Services 805.524.6027



EXPENDITURES BY






Other Services (25,016) (22,042)

Capital Outlay 0 0





Classified Salaries

Employee Benefits

Books and Supplies

Indirect Costs


RESTRICTED MAINTENANCE PROGRAM Resource Code 8150 Program Description: Program Responsibility: Assistant Superintendent, Educational Services 805.524.6036 Director, Facilities and Constructions 805.524.8046

RESTRICTED GENERAL FUND SUPPORT SERVICES

2010-11 2011-12

EXPENDITURES BY







Capital Outlay 30,080 0

Indirect Costs 0 0




Classified Salaries

Employee Benefits

Books and Supplies

Other Services


Appendices

Download - Fillmore Unified School Districtfillmorehs.sharpschool.net/UserFiles/Servers/Server_1141485/File... · Virginia de la Piedra, President John Garnica, Vice President Dave Wilde, Clerk

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